Presented below are selected account balances for Sheffield Co. as of December 31, 2025. Inventory 12/31/25 $60,190 Cost of Goods Sold $228,174 Common Stock 74,190 Selling Expenses 15,963 Retained Earnings 44,110 Administrative Expenses 37,903 Dividends 17,932 Income Tax Expense 29,630 Sales Returns and Allowances 11,865 Sales Discounts 14,880 Sales Revenue 411,230 Prepare closing entries for Sheffield Co. on December 31, 2025. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)